Here you can read up on significant developments in the world of sales and use tax. Find the latest legislative updates and helpful tips to keep you in compliance across all 50 states. You can filter news items by topic and/or a jurisdiction of interest.
Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.
New York Tax Tribunal Finds Taxpayer Cannot Take Credits For Refunds Paid To Lessees
Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects
Florida\’s Department of Revenue implemented a new sales and use tax exclusion for specific motor vehicle leases or rentals.
The New Jersey Assembly Budget Committee has announced the repeal of the annual sales tax holiday for retail sales of computers, school supplies, instructional materials, and sports or recreational equipment.
Oklahoma has enacted a sales tax exemption for sales of machinery and equipment and electricity used for commercial mining of digital assets purposes in a colocation facility.
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.
Louisiana upheld a trial court’s ruling in the case Kimberly L. Robinson et al. v. Priceline.com Inc. et al, finding that Priceline, Expedia, and similarly occupied defendants are not responsible for remitting sales tax on the full price of hotel rentals facilitated through the defendants’ respective platforms.
The Vermont Legislature has overridden a veto by Governor Phil Scott to enact legislation that repeals the state’s sales and use tax exemption for remotely accessed prewritten computer software, commonly referred to as cloud software.
The California Court of Appeals Third Appellate District has released their judgment in the case Bekkerman et al., v. California Department of Tax and Fee Administration (CDTFA) (Case Number C093763), which challenged Regulation 1585 on both actual and procedural grounds.
Virginia Governor Glenn Youngkin signed the state budget bills, H.B. 6001 and H.B. 6002, on May 13.
The Colorado Department of Revenue has issued a private letter ruling regarding the taxability of subscription-based membership fees, the primary benefit of which is to provide the purchaser with free delivery.
As of February 7, 2024, Washington State has provided guidance on the taxability of live online classes.
Effective for tax periods beginning in 2027 (i.e. periods beginning after December 31, 2026), Maryland will require electronic filing of tax returns for specified tax types.
The cap amount for the New York sales and use tax exemption on sales and uses of electronic news services is set to increase.
The Louisiana Board of Tax Appeals (Board) ruled that music streaming services provided by Apple (Apple Music) are not subject to tax in New Orleans (City) under the Internet Tax Freedom Act (ITFA).
New York State has enacted an exemption from state sales and use tax for residential energy storage and their installation within the state’s 2024-2025 budget package, A08808.
On April 10, 2024, Arizona\’s Governor signed H.B. 2382, establishing a new certification process for third-party service providers that assist with transaction privilege tax (TPT) sourcing.
On April 4, 2024, Colorado\’s Governor signed H.B. 1041 into law, aimed at streamlining sales and use tax filing processes.
At the end of April, the Kansas legislature overrode the governor\’s veto of a bill that provided multiple new exemptions and changed the treatment of manufacturer\’s coupons for sales and use tax.
The Texas Comptroller has issued a private letter ruling in response to a taxpayer’s request regarding the taxability of website design, development, marketing, and advertising services.
On May 13th, the governor of South Carolina signed a bill bringing into effect a sales tax exemption for feminine hygiene products.
For purposes of Oklahoma’s sales tax exemption for food and food ingredients, the state has clarified the definition of “prepared food” and added definitions for “bottled water” and “food sold with eating utensils provided by the seller.”
Mississippi Gov. Tate Reeves has signed legislation that makes several changes to the state’s annual back-to-school sales tax holiday.